Tax incentives and Malaysian SMEs performance: a mixed method approach / Nadiah Abd Hamid

Governments around the world have implemented several tax policies to strengthen the competitiveness and investment capacities of the small and medium-sized enterprises (SMEs) specifically, those in the manufacturing sector. In Malaysia, the importance of SMEs in industrialization and economy has le...

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Main Author:	Abd Hamid, Nadiah
Format:	Book Section
Language:	English
Published:	Institute of Graduate Studies, UiTM 2015
Subjects:	Small business. Medium-sized business
Online Access:	http://ir.uitm.edu.my/id/eprint/19556/ http://ir.uitm.edu.my/id/eprint/19556/1/ABS_NADIAH%20ABD%20HAMID%20TDRA%20VOL%208%20IGS%2015.pdf

id	uitm-19556
recordtype	eprints
spelling	uitm-195562018-06-12T02:26:31Z http://ir.uitm.edu.my/id/eprint/19556/ Tax incentives and Malaysian SMEs performance: a mixed method approach / Nadiah Abd Hamid Abd Hamid, Nadiah Small business. Medium-sized business Governments around the world have implemented several tax policies to strengthen the competitiveness and investment capacities of the small and medium-sized enterprises (SMEs) specifically, those in the manufacturing sector. In Malaysia, the importance of SMEs in industrialization and economy has led the government to extend tax incentives to eligible SMEs. Successful utilization of tax incentives willenable SMEs to reduce the cost of doing business through deductible tax exemptions. Unfortunately, not many SMEs have been successful in utilizing the granted tax incentives. Hence, the goal of this study is to investigate the performance of Malaysia“s SMEs in manufacturing sector which have been granted tax incentives. Specifically, this study identifies the factors leading to the successful utilization of tax incentives from the SMEs owners“/managers“ perspectives, analyses the financial characteristics differences between successful and unsuccessful SMEs“ utilization of tax incentives and determines the relationship between the financial characteristics, age of the company and tax incentives on SMEs performance. Two methodological approaches for data collection were employed; questionnaire survey and financial statements analysis. For the survey, factor analysis was applied to analyze the key factors leading to successful utilization of tax incentives and the analysis was further extended using Logistic Regression. Discriminant analysis was used to differentiate the financial characteristics between successful and unsuccessful SMEs where the tax exempt income account reported in the financial statements stands as proxy in differentiating both categories of SMEs… Institute of Graduate Studies, UiTM 2015 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/19556/1/ABS_NADIAH%20ABD%20HAMID%20TDRA%20VOL%208%20IGS%2015.pdf Abd Hamid, Nadiah (2015) Tax incentives and Malaysian SMEs performance: a mixed method approach / Nadiah Abd Hamid. In: The Doctoral Research Abstracts. IGS Biannual Publication, 8 (8). Institute of Graduate Studies, UiTM, Shah Alam.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Small business. Medium-sized business
spellingShingle	Small business. Medium-sized business Abd Hamid, Nadiah Tax incentives and Malaysian SMEs performance: a mixed method approach / Nadiah Abd Hamid
description	Governments around the world have implemented several tax policies to strengthen the competitiveness and investment capacities of the small and medium-sized enterprises (SMEs) specifically, those in the manufacturing sector. In Malaysia, the importance of SMEs in industrialization and economy has led the government to extend tax incentives to eligible SMEs. Successful utilization of tax incentives willenable SMEs to reduce the cost of doing business through deductible tax exemptions. Unfortunately, not many SMEs have been successful in utilizing the granted tax incentives. Hence, the goal of this study is to investigate the performance of Malaysia“s SMEs in manufacturing sector which have been granted tax incentives. Specifically, this study identifies the factors leading to the successful utilization of tax incentives from the SMEs owners“/managers“ perspectives, analyses the financial characteristics differences between successful and unsuccessful SMEs“ utilization of tax incentives and determines the relationship between the financial characteristics, age of the company and tax incentives on SMEs performance. Two methodological approaches for data collection were employed; questionnaire survey and financial statements analysis. For the survey, factor analysis was applied to analyze the key factors leading to successful utilization of tax incentives and the analysis was further extended using Logistic Regression. Discriminant analysis was used to differentiate the financial characteristics between successful and unsuccessful SMEs where the tax exempt income account reported in the financial statements stands as proxy in differentiating both categories of SMEs…
format	Book Section
author	Abd Hamid, Nadiah
author_facet	Abd Hamid, Nadiah
author_sort	Abd Hamid, Nadiah
title	Tax incentives and Malaysian SMEs performance: a mixed method approach / Nadiah Abd Hamid
title_short	Tax incentives and Malaysian SMEs performance: a mixed method approach / Nadiah Abd Hamid
title_full	Tax incentives and Malaysian SMEs performance: a mixed method approach / Nadiah Abd Hamid
title_fullStr	Tax incentives and Malaysian SMEs performance: a mixed method approach / Nadiah Abd Hamid
title_full_unstemmed	Tax incentives and Malaysian SMEs performance: a mixed method approach / Nadiah Abd Hamid
title_sort	tax incentives and malaysian smes performance: a mixed method approach / nadiah abd hamid
publisher	Institute of Graduate Studies, UiTM
publishDate	2015
url	http://ir.uitm.edu.my/id/eprint/19556/ http://ir.uitm.edu.my/id/eprint/19556/1/ABS_NADIAH%20ABD%20HAMID%20TDRA%20VOL%208%20IGS%2015.pdf
first_indexed	2023-09-18T23:02:49Z
last_indexed	2023-09-18T23:02:49Z
_version_	1777418286761246720

Tax incentives and Malaysian SMEs performance: a mixed method approach / Nadiah Abd Hamid

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